jBruno & Tervalon LLPapp1.lla.la.gov/PublicReports.nsf/F9E8B4267E45FDBD...evaluatingthe overall presentation of the Schedules of Expenditures of Federal Awards. We believe ... That

SOUTHERN UNIVERSITY SYSTEM

SINGLE AUDITFOR THE YEAR ENDED

JUNE 30,2005

Under provisions of state law, this report is a publicdocument. Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Date f& j £** I

jBruno & Tervalon LLPWj^Certified Public Accountants

iBrunp & Tervalon^Certified Public Accountants

MemberAmerican Institute of Michael B. Bruno, CPA

Certified Public AccountantsSociety of Louisiana AIcide J' Tervalon'Jr» CPA

Certified Public Accountants Waldo J. Moret, Jr., CPA

Paul K. Andoh, SrM CPA

September 25,2006

Suzanne H. Elliott, CPAEngagement ManagerOffice of Legislative Auditor1600 North Third StreetPO Box 94397Baton Rouge, LA 70804-9397

Please find enclosed a revised copy of the June 30, 2005 Single Audit Report of the SouthernUniversity System. The revision is the result of an incorrect CFDA Number and Title being citedin Findings 2005 - 06 and 2005 -07 with respect to the Shreveport/Bossier campus. The findingsreferenced the Federal Family Education Loan Program with a CFDA number of 84.032. Thecorrect program description is the Federal Direct Student Loan Programs with a CFDA number of84.268.

Should you require any additional information, please do not hesitate to give me a call at yourearliest convenience.

Sincerely,

Sean M. Bruno, CPAAudit Manager

4298 ELYSIAN FIELDS AVENUE, NEW ORLEANS, LA 70122(504) 284-8733 FAX (504) 284-8296

E-MAIL: [email protected]

SOUTHERN UNIVERSITY SYSTEMTABLE OF CONTENTS

PAGE

INDEPENDENT AUDITORS'REPORT ON THESCHEDULES OF EXPENDITURES OF FEDERAL AWARDS 1

SCHEDULES OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED JUNE 30,2005:

BOARD AND SYSTEM ADMINISTRATION 3BATON ROUGE CAMPUS 4NEW ORLEANS CAMPUS 14SHREVEPORT-BOSSIER CITY CAMPUS 18

NOTES TO THE SCHEDULES OF EXPENDITURES OFFEDERAL AWARDS 22

SUPPLEMENTARY DATA:SCHEDULES OF DISCLOSURES FOR FEDERALLY ASSISTED

LOANS FOR THE YEAR ENDED JUNE 30,2005:

Schedule CampusI Board and System Administration 34H Baton Rouge 35ffl New Orleans 36IV Shreveport-Bossier City 37

SCHEDULES OF FIXED-PRICE CONTRACTSFOR THE YEAR ENDED JUNE 30,2005:

Schedule CampusV Board and System Administration 38VI Baton Rouge 39VII New Orleans 40VQI Shreveport-Bossier City 41

SOUTHERN UNIVERSITY SYSTEMTABLE OF CONTENTS, CONTINUED

PAGE

SCHEDULES OF NON-FEDERAL EXPENDITURESFOR THE YEAR ENDED JUNE 30, 2005:

Schedule CampusDC Board and System Administration 42X Baton Rouge 43XI New Orleans 44XII Shreveport-Bossier City 45

SCHEDULES OF SECONDARY SUBRECIPffiNTS OFMAJOR FEDERAL PROGRAMS FOR THE YEARENDED JUNE 30,2005:

Schedule CampusXQI Board and System Administration 46;XTV Baton Rouge 47XV New Orleans 48XVI Shreveport-Bossier City 49

SCHEDULES OF STATE AGENCY/UNIVERSITY SUBRECIPffiNTS OF FEDERALPROGRAMS FOR THE YEAR ENDED JUNE 30,2005:

Schedule CampusXVII Board and System Administration 50XVIII Baton Rouge 51XIX New Orleans 52XX Shreveport-Bossier City 53

SCHEDULES OFINTERAGENCYEXPENDITURES OF FEDERAL AWARDS FORTHE YEAR ENDED JUNE 30,2005:

Schedule CampusXXI Board and System Administration 54XXH Baton Rouge 55XXfH New Orleans 56XXIV Shreveport-Bossier City 57

SOUTHERN UNIVERSITY SYSTEMTABLE OF CONTENTS, CONTINUED

PAGE

INDEPENDENT AUDITORS REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTINGBASED ON AN AUDIT OF THE SCHEDULES OFEXPENDITURES OF FEDERAL AWARDS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITINGSTANDARDS 58

INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE TO EACHMAJOR PROGRAM AND INTERNAL CONTROLOVER COMPLIANCE IN ACCORDANCE WITHOMB CIRCULAR A-133 61

SCHEDULE OF FINDINGS AND QUESTIONED COSTS:

Schedule I Summary of the Independent Auditors' Results 66Schedule II Financial Statement and Federal Award Finding... 69Schedule IE Federal Award Findings and Questioned Costs

For The Year Ended June 30,2005 71

EXIT CONFERENCE 87

AUDIT INFORMATION SCHEDULE

Irunp & Tervalon^Certified Public Accountants

MemberAmerican Institute of Michael B. Bruno, CPACertified Public Accountants ... _ . . ^

Society of Louisiana *<** J'Terva!on'Jr" CPA


Paul K. Andoh, Sr., CPA

INDEPENDENT AUDITORS' REPORT ON THESCHEDULES OF EXPENDITURES OF FEDERAL AWARDS

Dr. Ralph Slaughter, PresidentSouthern University SystemBaton Rouge, Louisiana 70813

We have audited the accompanying Schedules of Expenditures of Federal Awards of the SouthernUniversity System (the University) for the year ended June 30, 2005. The Schedules.: ofExpenditures of Federal Awards is the responsibility of the management of the Southern UniversitySystem. Our responsibility is to express an opinion on the Schedules of Expenditures of FederalAwards based on our audit. The accompanying Schedules of Expenditures of Federal Awards arenot apart of the University's component unit financial statements for the year ended June 30,2005.The component unit financial statements were audited by the State of Louisiana's LegislativeAuditor whose report dated April 17,2006 contained an unqualified opinion on the general purposefinancial statements.

We conducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America, and the standards applicable to Government Auditing Standards, issued by theComptroller General of the United States and the provisions of OMB Circular A-133. Thosestandards and the provisions of OMB Circular A-133 require that we plan and perform the audit toobtain reasonable assurance about whether the Schedules of Expenditures of Federal Awards are freeof material misstatement. An audit includes examining, on a test basis, evidence supporting theamounts and disclosures in the Schedules ofExpenditures of Federal Awards. An audit also includesassessing the accounting principles used and significant estimates made by management, as well asevaluatingthe overall presentation of the Schedules of Expenditures of Federal Awards. We believethat our audit provides a reasonable basis for our opinion.

In our opinion, the Schedules ofExpenditures of Federal Awards of the Southern University System(the University) present fairly, in all material respects, the expenditures of federal awards for theyear ended June 30,2005 in conformity with accounting principles generally accepted in the UnitedStates of America.



INDEPENDENT AUDITORS' REPORT ON THESCHEDULES OF EXPENDITURES OF FEDERAL AWARDS

(CONTINUED)


As discussed in Finding 2005-06, the University has failed to comply with certain contractual andprogrammatic requirements with regard to its federal award programs during the year ended June30,2005. In addition to the above and as discussed in Finding 2005-01, as a result of HurricaneKatrina, we were unable to audit the major programs of the New Orleans Campus due to either theunavailability or destruction of records. The determination of whether the identified instances ofnoncompliance or the inability to audit the programs at the New Orleans campus will ultimatelyresult in the remittance of ineligible and disallowed costs cannot be presently determined.

In accordance with Government Auditing Standards, we have also issued our report dated April 28,2006 on our consideration of the Southern University System's internal control over financialreporting and our tests of its compliance with certain provisions of laws, regulations, contracts andgrants. That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards, and should be read in conjunction with this report in considering the results ofour audit. Also, that report disclosed an instance of noncompliance that may be material to theSchedules of Expenditures of Federal Awards, but for which the ultimate resolution cannot presentlybe determined.

Our audit was performed for the purpose of forming an opinion on the Schedules of Expendituresof Federal Awards taken as a whole. The supplementary data included in ibis report is presented forthe purposes of additional analysis and is not a required part of the Schedules of Expenditures ofFederal Awards. Such information has been subjected to the auditing procedures applied in the auditof the Schedules of Expenditures of Federal Awards and, in our opinion is feirly stated in all materialrespects in relation to the Schedules of Expenditures of Federal Awards taken as a whole.

BRUNO & TERVALON LLPCERTIFIED PUBLIC ACCOUNTANTS

April 28,2006

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NOTE 1 - General

The Southern University System (the University) is a publicly supportedinstitution of higher education. The University is apolitical subdivision ofthe State of Louisiana. As defined by Government Accounting StandardsBoard Statement Number 14 within the Executive Branch of government,under the management and supervision of the Southern University Board ofSupervisors. However, the annual budget of the University and proposedchanges to the degree programs, departments of instruction, et cetera, requirethe approval of the Board of Regents. The Board of Supervisors is comprisedof 17 members appointed for a six-year term by the Governor with the consentof the Senate, and one student member appointed for a one-year term by acouncil composed of the student body presidents of the University. As a Stateagency, operations of the University's instructional programs are fundedthrough annual lapsing appropriations made by the Louisiana Legislature.

The Southern University System is comprised of four separate agencies. Theseagencies are:

Board and System Administration;Baton Rouge Campus;New Orleans Campus; andShreveport-Bossier City Campus.

The accompanying Schedules of Expenditures of Federal Awards presents theactivity of all federal financial assistance programs administered by theSouthern University System. All expenditures of federal awards received

. directly from federal agencies and pass-through entities are included on theSchedules. Because the Schedules present only a selected portion of theactivities of the System, it is not intended to and does not present either thefinancial position, changes in fund balances or the current funds revenues,expenditures, and other changes of the University.

Annually, the State of Louisiana issues a Schedule of Expenditures of FederalAwards which includes the activity contained in the accompanying Schedulesof Expenditures of Federal Awards.

22

SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS

JUNE 30,2005 (CONTINUED)

NOTE 2 - Basis of Accounting and Presentation:

The accompanying Schedules of Expenditures of Federal Awards arepresented using the modified accrual basis of accounting which is describedin the notes to the University's component unit financial statements which areaudited by the Legislative Auditors. The preparation of financial statementsin conformity with generally accepted accounting principles requiresmanagement to make estimates and assumptions that affect the reportedamounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements and the reported amounts ofrevenues and expenses during the reporting period. Actual results could differfrom those estimates.

All federal grant expenditures, except Cooperative Extension (CFDANumber10.500) and Payments to 1890 Land Grant Colleges and Tuskegee University(CFDANumber 10.205), are accounted for in the Current Funds-Restricted ofthe respective agency of the University. Grant expenditures relative toCooperative Extension and Payments to 1890 Land Grant Colleges areaccounted for in the Current Funds-Unrestricted of the Baton Rouge Campus.However, for purposes of reporting expenditures of federal awards, suchtransactions are reported in the Schedules of Expenditures of Federal Awards -Board and System Administration and the Baton Rouge Campus.

The accompanying Schedules of Expenditures of Federal Awards has beenprepared in the format as set forth in OMB Circular A-133 and the relatedCompliance Supplement. The purpose of the Schedule of Expenditures ofFederal Awards is to present a summary of those activities of the SouthernUniversity System for the year ended June 30,2005 which have been financedprincipally by the U. S. Government (federal awards). For purposes of theschedules, federal awards include all Federal assistance and procurementrelationships entered into directly between the University and the federalgovernment and sub-awards from non-federal organizations made underfederally sponsored agreements. Because the Schedules present only aselected portion of the activities of the University, it is not intended to anddoes not present either the financial position, changes in fund balances or thecurrent fund's revenues, expenditures, and other changes of the University.

23



NOTE 3 - Program Activity, Organization andFinancing (Perkins Loans) :

The Perkins Loan Program, (the Program) formerly the National DirectStudent Loan Program, is operated by the University under an agreement withthe United States Department of Education. Each campus within the Systemmaintains its own separate Loan Fund. The accounts of each Program areincluded among the Loan Funds for each campus within the System.

During the current fiscal year, Campus Partners, formerly AMS ServicingGroup an outside service center provided billing and collection services onbehalf of the Baton Rouge, New Orleans and Shreveport/Bossier CityCampuses.

The Shreveport/Bossier City and Baton Rouge Campuses did not disburse anyloans to students during the year ended June 30, 2005. Additionally, thecampuses did not receive any federal capital contributions during the yearended June 30,2005. Southern University at New Orleans has discontinuedthe Perkins Loan program and has repaid the Federal Fund Capital to theDepartment of Education.

24



NOTE 3 - Program Activity, Organization andFinancing (Perkins Loans^ Continued

BATON ROUGE CAMPUS

Listed below is a brief summary of the loan activity as taken from theunaudited records for each campus:

Contributions

FederalUniversity

Total

Repayments of Fund Capital

FederalUniversity

Total

Analysis of Loans Receivable

Balance, 07/01/04Funds advanced/adjustments

Total

Less: CreditsCollectionsCancellations-

Teaching service\militaryDeathVdisabilityBankruptcy

Defaulted loan principalassigned to FederalGovernment

Other adjustments

Total credit

Balance 06/30/05

Period fromInception toJune 30,2005(Unaudited')

$6,616,617735.180

$7.351.797

$2,092,551232.505

$2.325.0

$ -0-9.942.682

9.942.682

4,570,299

561,75754,63189,378

2,713,33534.912

8.024.312

$1.918.370

For the YearEndedJune 30.2005

$

$.

-0--0-

-0--0-

$1,992,188-0-

1.992.188

67,603

-0--0--0-

-0-6.215

73.818

$1.918.370

25



NOTE 3 - Program Activity, Organization andFinancing (Perkins Loans) Continued:

SHREVEPORT-BOSSIER CAMPUS

Contributions

FederalUniversity

Total

Period fromInception toJune 30,2005(Unaudited^

$ 941,904104.656

$1.046.560

For the YearEndedJune 30.2005

-0-0-

$

$ -Q-

Repavments of Fund Capital

Federal $417,278University 44.564

Total $ 461.842

-0--0-

26



NOTE 3 - Program Activity, Organization andFinancing (Perkins Loans) Continued:

SHREVEPORT-BOSSIER CAMPUS

Analysis of Loans Receivable

Balance, 07/01/04Funds advanced

Total

Less:CollectionsCancellations-Teaching serviceDeath/DisabilityBankruptcy

Defaulted loan principalassigned to FederalGovernment

Loan principaladjustments

Total credits

Balance, 06/30/05

Period fromInception toJune 30,2005(Unaudited^

$ -0-1.364,255

1.364,255

726,482

For the YearEndedJune 30. 2005

$ 540,468

540.468

34,032

3,79515,37112,694

89,804

9.727

857.873

$ 506.382

-0--0--0-

-0-

54

34.086

$ 506.382

27



NOTE 4 - Pell Grant Program:

The Pell Grant program provides eligible students with a foundation offinancial aid to help defray the costs of post-secondary education. TheUniversity receives direct payment from the Department of Education forallowable administrative costs.

During the year ended June 30, 2005, each campus disbursed the followingamounts for Pell Grants for the prior and current year, and received thefollowing direct payments from the Department of Education for allowableadministrative costs.

AdministrativePell Campus Expenditures Cost Recovery

Baton Rouge

New Orleans

Shreveport-Bossier City

$17,749.868

$ 7.190.509

$ 6.360.440

NOTE 5 - Federal Family Education andWilliam D. Ford Federal Direct Loan Program:

The Student Loan Programs enable eligible students to borrow directly froma bank or other lending institutions and a portion of the loan is guaranteed bythe Federal Government. The loan activity is not required to be recorded in theaccounting records of the University. During the year ended June 30,2005,the following amounts were disbursed by each campus for the Federal FamilyEducation Student and William D. Ford Federal Direct Loan Programs:

Baton Rouge

New Orleans

Shreveport-Bossier City

Federal FamilyEducationLoan Amount

$59.532.900

S18.016.489

$_ =0=

William D. FordDirect LoanAmount

$. -0-

$ 797.511

28



NOTE 6 - College Work-Study Program:

The University established the College Work Study (CWS) Programpursuant to Title IV, Part C of the Higher Education Act of 1965, asamended. During the year ended June 30,2005, the following amounts weredisbursed by each campus for the CWS Program:

Baton Rouge Campus

Description

Federal expendituresAdministrative costs

Sub-totalInstitutional matching

Total

New Orleans Campus



Total

Shreveport-Bossier Citv Campus



Total

Amount

$1,285,44664.391

1,359,837-Q-

$ 216,90310.845

227,748

$ 227.748

$ 211,17010.073

221,243

$ 221.243

29



NOTE 6 - College Work-Study Program. Continued:

The Baton Rouge, New Orleans and Shreveport-Bossier City Campuseselected and received approval from the Department of Education to waive theinstitutional matching requirement for the College Work Study Program'sapproved funding level for the fiscal year ended June 30,2005. Each campuswas entitled to this waiver because of its participation in the StrengtheningHistorically Black Colleges Title HI Program.

NOTE 7 - FSEOG Program

The FSEOG Program was established at the University in 1965 under TitleIV, Part A of the Higher Education Act of 1965, as amended. Duringtheyearended June 30,2005. The following amounts were disbursed by each campusfor the FSEOG Program:

Baton Rouge Campus

DescriptionFederal expendituresAdministrative costs


Total

New Orleans CampusFederal expendituresAdministrative costs


Total

Shreveport-Bossier Citv CampusFederal expendituresAdministrative costs


Total

Amount$611,193

27.563

$ 125,9176.296

$ 56,0702.806

30



NOTE 8- State Expenditures - Preventive Maintenance:

As provided by Louisiana Revised Statute 17.3886(A), the University adopteda building and facility preventive maintenance program which was approvedby the Louisiana Board of Regents. This program allows the University toretain any funds appropriated or allocated which were unexpended andunobligated at the end of the fiscal year.

NOTE 9 - Agency Funds:

This fund group represents funds for which the University acts as custodianor fiscal agent on behalf of others, such as student or faculty organizations andworkshops.

NOTE 10- Contingencies:

Participation in Grant/Loan Programs

The University administers and participates in certain Federal and Stateprograms as disclosed in the Schedules of Expenditures of Federal Awards.In connection with the administration and operations of these programs, theUniversity is to expend grant funds, and allocations in accordance withprogram guidelines and regulations. However, should the University haveoperated/administered the programs and/or grants in a manner which would bein non-compliance with the guidelines and regulations, the University may berequired by funding sources to repay some portion or all of the grant award.

The audit disclosed certain items or transactions as questioned costs. Theaccompanying Schedules of Expenditures of Federal Awards have not beenadjusted for those items. The ultimate resolution or determination as towhether the costs will be allowable or unallowable under the affected grantswill be made by the related agencies and the various funding sources.

31



NOTE 11 - Major Federal Financial Assistance Programs:

The Southern University System's major federal financial assistance programsfor the year ended June 30,2005 were determined on a state level based uponprogram update activity. Such programs are the Student Financial AssistanceCluster, Research and Development Clusters, Vocational Education - BasicGrants to States Program, Foster Care - Title IV - E, the Scholarships forStudents from DisadvantagedBackgrounds, Workforce Investment Act/YouthActivities, Temporary Assistance for Needy Families, Special Education-Grants to States, and Higher Educational-Institutional Aid.

NOTE 12 - Supplementary Financial Information:

The Schedules of Disclosures for federally assisted loans summarizes theamount of loans made or disbursed during the year for the Federal FamilyEducation Student loan, William D. Ford Federal Direct Loan Program,College Housing Facilities Loans, and the Perkins Loan. Additionally, theSchedule summarizes the amount of principal and interest canceled (militaryand teacher) for the National Defense/Perkins Loan Program.

The Schedules of Fixed Price Contracts summarizes the total amount ofrevenues received and expenses disbursed under fixed-price contracts.

The Schedules of Non-Federal Expenditures and Disbursements sets forth theprogram expenditures and disbursements funded by the State of Louisiana andprivate sources.

The Schedules of Secondary Subrecipients of Major Federal Programsrepresent disbursements of major program funds to non-State of Louisianasubrecipients.

The Schedules of State Agency/University sub-recipients of Federal Programsrepresent disbursement of federal funds to State of Louisiana agencies.

The Schedules of Interagency Expenditures of Federal Awards summarizesfederal expenditures financed by the State of Louisiana with funds receivedfrom the federal government.

32



NOTE 13- Hurricane Katrina

As a result of Hurricane Katrina which occurred on August 29, 2005, theSouthern University at New Orleans Campus suffered extensive wind andwater damage, which destroyed some records and made others unavailable forreview. As a result of the destruction, the major programs of SouthernUniversity at New Orleans Campus were unable to be audited.

33

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}runo& Tervalon^Certified Public Accountants

vMember

. _ _ Michael B. Bruno, CPACertified Public Accountants ....

Society of Louisiana . *****J-Terva!on'Jr"CPA


Paul K. Andoh, Sn, CPA

INDEPENDENT AUDITORS1 REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTING

BASED ON AN AUDIT OF THE SCHEDULES OFEXPENDITURES OF FEDERAL AWARDS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS


We have audited the Schedules of Expenditures of Federal Awards of the SouthernUniversity System (the University) as of and for the year ended June 30,2005, and haveissued our report thereon dated April 28,2006. We conducted our audit in accordance withauditing standards generally accepted in the United States of America and the standardsapplicable to financial audits contained in Government Auditing Standards issued by theComptroller General of the United States. The component unit financial statements wereaudited by the State of Louisiana's Legislative Auditor whose report dated April 17,2006contained an unqualified opinion on the general purpose financial statements. As discussedin audit finding 2005-01, we were unable to audit the major programs of the New Orleanscampus due to either the unavailability or destruction of records as a result of HurricaneKatrina.

Compliance

As part of obtaining reasonable assurance about whether the University's Schedules ofExpenditures of Federal Awards are free of material misstatement, we performed tests of itscompliance with certain provisions of laws, regulations, contracts and grants, noncompliancewith which could have a direct and material effect on the determination of financial statementamounts. However, providing an opinion on compliance with those provisions was not anobjective of our audit and, accordingly, we do not express such an opinion. The results ofour tests of compliance disclosed an instance of non-compliance that is required to bereported under Government Auditing Standards and which is described in the accompanyingSchedule of Findings and Questioned Costs in Schedule n as audit finding 2005-01.

58

4298 ELYS1AN FIELDS AVENUE. NEW ORLEANS. LA 70122(504) 284-8733 FAX (504) 284-8296


INDEPENDENT AUDITORS' REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTING



(CONTINUED)

Dr. Ralph Slaughter, PresidentSouthern University System

Internal Control Over Financial Reporting

In planning and performing our audit, except for the System III Loan Servicing Informationsystem internal control categories at the University's contracted outside service center inconnection with processing transactions for the NDSL/Perkins program, we considered theUniversity's internal control over financial reporting in order to determine our auditingprocedures for the purpose of expressing our opinion on the Schedules of Expenditures ofFederal Awards and not to provide assurance on the internal control over financial reporting.

For the information system internal control categories at the contracted outside servicecenter, another accountant performed procedures to obtain reasonable assurance aboutwhether (1) the description of controls related to the System HI Loan Servicing Systemapplication of Campus Partners Servicing Group present fairly, in all material respects, theaspects of Campus Partners Servicing Group controls that may be relevant to a userorganization's internal control structure as it relates to an audit of the financial statements,(2) the controls included in the description were suitably designed to achieve the controlobjectives specified in the description, if those controls were complied with satisfactorily,and (3) such controls had been placed in operation as of June 30, 2005. The otheraccountants' report has been furnished to us as of our report issuance date in which anunqualified opinion was expressed regarding the previous noted controls.

A material weakness is a condition in which the design or operation of one or more of theinternal control components does not reduce to a relatively low level the risk thatmisstatements in amounts that would be material in relation to the Schedules of Expendituresof Federal Awards being audited may occur and not be detected within a timely period byemployees in the normal course of performing their assigned functions. Our considerationof the internal control over financial reporting would not necessarily disclose all matters theinternal control that might be reportable conditions and, accordingly would not necessarilydisclose all reportable conditions that are also considered to be material weaknesses. Wenoted no matters involving the internal control over financial reporting and its operation thatwe consider to be material weaknesses.

59

INDEPENDENT AUDITORS' REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTING



(CONTINUED)


Also, we noted that other accountants for the service bureau expressed an unqualified opinionon specific controls tested.

This report is intended for the information and use of the President, management and federalawarding agencies and pass-through entities and is not intended to be and should not be usedby anyone other than these specified parties.


April 28,2006

jRruno & Tervalon 60LLP

'ied Public Accountants

Iruno & Tervalon^Certified Public Accountants

VMember

4 4 Michael B. Bruno, CPACertified Public Accountants

Society of LoMisiana Alcide J-Tervalon' Jr" CPA


Paul K. Andoh, Sr., CPA

INDEPENDENT AUDITORS1 REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE

TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133


Compliance

We have audited the compliance of the Southern University System (the University) withthe types of compliance requirements described in the U. S. Office of Management andBudget (OMB) Circular A-133 Compliance Supplement that are applicable to each of itsmajor federal programs for the year ended June 30,2005. The component unit financialstatements were audited by the State of Louisiana's Legislative Auditor whose report datedApril 17,2006 contained an unqualified opinion on the general purpose financial statements.The University's major federal programs are identified in the summary of independentauditors9 results section of the accompanying schedule of findings and questioned costs.Compliance with the requirements of laws, regulations, contracts and grants applicable toeach of its major federal programs is the responsibility of the University's management Ourresponsibility is to express an opinion on the University's compliance based on our audit.

Except as discussed in the following paragraph, we conducted our audit of compliance inaccordance with auditing standards generally accepted in the United States of America, thestandards applicable to financial audits contained in Government Auditing Standards, issuedby the Comptroller General of the United States; and OMB Circular A-133, Audits of States,Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whethernoncompliance with the types of compliance requirements referred to above that could havea direct and material effect on a major federal program occurred. An audit includesexamining, on a test basis, evidence about the University's compliance with thoserequirements and performing such other procedures as we considered necessary in thecircumstances. We believe that our audit provides a reasonable basis for our opinion. Ouraudit does not provide a legal determination on the University's compliance with thoserequirements.

61



INDEPENDENT AUDITORS1 REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE


(CONTINUED)


As described in item 2005-01 in the accompanying schedule of findings and questionedcosts, we were unable to obtain sufficient documentation supporting the compliance of theUniversity with the Student Financial Assistance Program and the Higher Educational -Institutional Aid Program regarding all applicable compliance requirements, nor were weable to satisfy ourselves as to the University's compliance with those requirements byauditing procedures. In addition, and as described in item 2005-06 in the accompanyingschedule of findings and questioned costs, the University did not comply with therequirements regarding the Special Tests and Provisions requirement that are applicable toits Student Financial Assistance Program - Return of Title IV Funds. Compliance with suchrequirements is necessary, in our opinion, for the University to comply with the requirementsapplicable to the Student Financial Assistance Program.

In our opinion, except for the noncompliance described in the preceding paragraph, theUniversity complied, in all material respects, with the requirements referred to previouslythat are applicable to each of its major federal programs for the year ended June 30,2005.The results of our auditing procedures also disclosed instances of noncompliance with thoserequirements that are required to be reported in accordance with OMB Circular A-133 andwhich are described in the accompanying schedule of findings and questioned costs as auditfindings 2005-02,2005-03,2005-04,2005-05, and 2005-07.

Resolving the instances of noncompliance is the responsibility of the management of theUniversity, and federal officials. The determination of whether the identified instances ofnoncompliance will ultimately result in a disallowance of costs cannot be presentlydetermined. Accordingly, no adjustments for any disallowances that may result has beenmade to the federal program amounts listed in the accompanying Schedules of Expendituresof Federal Awards.

We did not audit the University's compliance with certain regulations governing theprocessing of student loans for the NDSL/Perkins program as set forth therein relative toparticipation in the Federal Student Financial Assistance Programs. Those administrativerequirements govern functions performed by the service bureau. Since we did not applyauditing procedures to satisfy ourselves regarding compliance with those requirements, thescope of our work was not sufficient to enable us to express, and we do not express, anopinion on compliance with those requirements.

62

INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE


(CONTINUED)


The outside service center's compliance assertions with respect to its servicing of the FederalPerkins Loan Program for the University was examined by another accountant, whose reportwas furnished to us as of our report issuance date. Based on our review of the otheraccountants report, we have determined that all of the compliance requirements included inthe OMB Circular A-133 Compliance Supplement that are applicable to the programs inwhich the University participates are addressed in either our report or the report of the otheraccountant. The independent accountant indicated that no findings or questioned costs werenoted as a result of the compliance attestation examination on the service bureau.

Internal Control Over Compliance

The management of the University is responsible for establishing and maintaining effective. internal control over compliance with requirements of laws, regulations, contracts and grantsapplicable to federal programs. In planning and performing our audit, except for thefunctions performed at the University contracted outside service center in connection withprocessing transactions for the NDSL/Perkins program, we considered the University'sinternal control over compliance with requirements that could have a direct and materialeffect on a major federal program in order to determine our auditing procedures for thepurpose of expressing our opinion on compliance and to test and report on internal controlover compliance in accordance with OMB Circular A-133.

For the internal control over compliance categories at the contracted service center, anotheraccountant examined management's assertions with respect to establishing internal controlsystems that assured compliance with reporting, Perkins collections and due diligence, andservicer eligibility. The other accountants1 report has been furnished to us as of our reportissuance date.

We noted certain matters involving the internal control over compliance and its operation thatwe consider to be reportable conditions. Reportable conditions involve matters coming toour attention relating to significant deficiencies in the design or operation of the internalcontrol over compliance that, in our judgment, could adversely affect the University's abilityto administer a major federal program in accordance with the applicable requirements oflaws, regulations, contracts, and grants. Reportable conditions are described in theaccompanying schedule of findings and questioned costs as item numbers 2005-02,2005-03,2005-05, and 2005-07.

63

INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE


(CONTINUED)


A material weakness is a condition in which the design or operation of one or more of theinternal control components do not reduce to a relatively low level the risk thatnoncompliance with applicable requirements of laws, regulations, contracts, and grants thatwould be material in relation to a major federal program being audited may occur and not bedetected within a timely period by employees in the normal course of perfonning theirassigned functions. Our consideration of the internal control over compliance would notnecessarily disclose all matters in the internal control that might be reportable conditions, apdaccordingly, would not necessarily disclose all reportable conditions that are also consideredto be material weaknesses. However, of the reportable conditions described above, weconsider audit findings 2005-02,2005-03,2005-05 to be material weaknesses.

Also, we noted that other accountants for the outside service center indicated that there wereno findings or questioned costs noted during the current year's attestation examination.

This report is intended solely for the information and use of the President, management andfederal awarding agencies and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties.

April 28,2006

JBruno & Tervalon LLP 64

Pied Public Accountants

SCHEDULEI

SCHEDULE OF FINDINGS AND QUESTIONED COSTS -SUMMARY OF THE INDEPENDENT AUDITORS' RESULTS

SCHEDULE IPage 1 of 2

SOUTHERN UNIVERSITY SYSTEMSCHEDULE OF FINDINGS AND QUESTIONED COSTS

SUMMARY OF THE INDEPENDENT AUDITORS' RESULTSFOR THE YEAR ENDED JUNE 30,2005

1. Type of report issued on the financial statements: Unqualified.

2. Did the audit disclose any reportable conditions in internal control: No .

3. Were any of the reportable conditions material weaknesses: N/A .

4. Did the audit disclose any noncompliance which is material to the financial statementsof the organization: No .

5. Did the audit disclose any reportable conditions in internal control over majorprograms: Yes.

6. Were any of the reportable conditions in internal control over major programs materialweaknesses: Yes.

7. Type of report issued on compliance for major programs: Unqualified for all majorprograms except for the Student Financial Aid Cluster and the Higher Educational-Institutional Aid, which was qualified.

8. Did the audit disclose any audit findings which the independent auditors are requiredto report under OMB Circular A-133, Section 51 Of a'): Yes.

9. The following is an identification of major programs:

CFDANumber Federal Program

17.259 Workforce Investment Act/Youth Activities84.007 Federal Supplemental Educational Opportunity Grants84.032 Federal Family Education Loans84.033 Federal Work Study Program84.048 Vocational Education - Basic Grants to States84.027 Special Education - Grants to States84.031 Higher Educational - Institutional Aid

66

SCHEDULE IPage 2 of2

SOUTHERN UNIVERSITY SYSTEMSCHEDULE OF FINDINGS AND QUESTIONED COSTS

SUMMARY OF THE INDEPENDENT AUDITORS' RESULTSFOR THE YEAR ENDED JUNE 30,2005

CFDANumber Federal Program

84.063 Federal Pell Grant Program84.268 Federal Direct Student Loan93.55 8 Temporary Assistance for Needy Families (TANF)93.658 Foster Care - Title IV-E93.925 Scholarships for Students from Disadvantage BackgroundsVarious Research and Development Cluster

10. The dollar threshold used to distinguish between Type A and Type B Programs, asdescribed in OMB Circular A-133, Section 520(b) is as follows:

Program Amount

Type A Major Program Determination Performed on a StateLevel.

11. Did the auditee qualify as a low-risk auditee under OMB Circular A-133, Section 530:No.

67

FINANCIAL STATEMENT AND FEDERAL AWARD FINDING

SCHEDULE II

SOUTHERN UNIVERSITY SYSTEMNEW ORLEANS CAMPUS

FINANCIAL STATEMENT AND FEDERAL AWARD FINDINGFOR THE YEAR ENDED JUNE 30,2005

COMPLIANCE

Audit Finding Reference Number

2005-01 - Destruction / Unavailability of Records

Federal Program and Specific Federal Award identification

CFDA Title and Number84.031 Higher Educational - Institutional AidVarious Student Financial Aid Cluster

Condition and Perspective

As a result ofHurricane Katrina which occurred on August 29,2005, the Southern Universityat New Orleans Campus suffered extensive wind and water damage, which destroyed somerecords and made others unavailable for review. As a result, the Higher Educational -Institutional Aid program and the Student Financial Aid Cluster at Southern University atNew Orleans Campus were not audited.

Recommendation

We recommend that management of the University discuss these matters with theLegislative Auditor and the related federal funding sources in an effort to determine whatcorrective action should be undertaken.

We also recommend that management of the University take immediate steps to evaluatethe campus' disaster recovery plan to ensure that records and supporting documentation areproperly safeguarded.

69

SCHEDULE III

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

SCHEDULE

COMPLIANCE

Audit Finding Reference Number Questioned Costs

2005-02 - Satisfactory Academic Progress $6,836


CFDA Title and Number84.063 Federal Pell Grant Program84.032 Federal Family Education Loans (FFEL)

Federal Award YearJune 30,2005

Federal AgenciesDepartment of Education

Pass-Through EntityNot applicable

Criteria

Title IV regulations, 34 CFR Section 668.32(f) stipulates that students participating in theTitle IV Federal Financial Aid programs must be maintaining satisfactory progress in thecourse of study he or she is pursuing, according to the standards and practices of thatinstitution to receive student financial aid.

OMB Circular A-133 Compliance Supplement, Part 5 Appendix A, Student FinancialAssistance - Student Eligibility Compliance Requirement Number (6) stipulates that a studentmust maintain good standing, or satisfactory progress. Title IV regulation 34 CFR 668.16(e)stipulates that an institute must establish, publish and apply reasonable standards formeasuring satisfactory academic progress.

71

SCHEDULE ID

SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED

FEDERAL AWARD FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30,2005

COMPLIANCE. CONTINUED

Audit Finding Reference Number2005-02 - Satisfactory Academic Progress, Continued


We noted during our audit that one (1) students out of sixty (60) tested was awarded andreceived financial aid, although the students did not meet the University's standards forachieving satisfactory academic progress. The University awarded the student financial aidbased on the student receiving academic amnesty from the University.

Cause

It appears that the University inadvertently disbursed aid to an academically ineligiblestudent.

Questioned Costs

For purposes of the condition relative to the one (1) student, we have questioned coststotaling $6,836 as follows:

Program Amount

Federal Pell $2,000FFEL 4.836

Total S 6.836Effect

It appears that the University disbursed financial aid to a student that did not maintainsatisfactory academic progress.

72

SCHEDULE



COMPLIANCE, CONTINUED


Recommendation

We recommend that the University adhere to established policies and procedures asdocumented in the revised satisfactory academic progress policy and monitor theacademic standing of all students prior to awarding student financial aid.

73

SCHEDULEm



COMPLIANCE. CONTINUEDQuestioned Costs

Audit Finding Reference Number2005-03 - Return of Title IV Funds $2.214

BSBSB9B


CFDA Title and Number

84.032 - Federal Family Education Loan (FFEL)84.063 - Federal Pell Grant Program (PELL)




Criteria

OMB Circular A-133 Compliance Supplement, Part 5 Section (N)(4) specifies that when a studentreceives Title IV assistance and withdraws from an institution, the institution must determine theamount of Title IV aid earned by the student as of the withdrawal date. The difference between anyamount earned that is less than the amount disbursed must be returned to the Title IV program withinthe prescribed time frame. The regulations also state that the University must determine whetheror not students receiving a grade of "FJ in all courses attempted, actually unofficially withdrew fromthe University, which would require a Return of Title IV funds calculation, if the student withdrewduring the prescribed time frame.

74

SCHEDULE




Audit Finding Reference Number2005-03 - Return of Title IV Funds, Continued


During our audit, we noted the following conditions during our audit:

• We obtained a listing of two hundred and eighty (280) students that received grades of"F' for all classes enrolled, yet management has not yet determined if the studentsunofficially withdrew from the University, the date of the withdrawal, and if and whattypes of aid the students received. All students that unofficially withdrew from theUniversity would require a Return of Title IV funds calculation.

• Seven (7) students out of twenty (20) students tested whose Return of Title IV Fundscalculations were done incorrectly. This resulted in an underpayment by the Universityof $992, of which $435 related to the FFEL Program and $557 related to the PELL grantprogram;

Three (3) students out of twenty (20) students tested had a federal grant overpayment andsuch funds were neither returned to the Department of Education, or included in arepayment agreement with the University or the Department of Education. The amountof the grant overpayment totaled $1,222. We also noted that two (2) of theaforementioned three (3) students were not notified of the grant overpayment.

Cause

The University failed to adhere to established procedures in processing certain refunds.

Questioned Costs

For purposes of this condition, we have questioned costs totaling $2,214, which consisted of $992for the seven (7) students whose calculations were done incorrectly and $1,222 for the three (3)students whose grant overpayment was not returned or a repayment agreement executed with theDepartment of Education.

For the two hundred and eighty (280) students receiving all grades of "F", we were unable todetermine Hie amount of questioned costs due to the lack of information.

75

SCHEDULE HI





Effect

The University has not complied with Title IV regulations that specify if a studentwithdraws from school within a certain time frame a refund must be processed, calculatedproperly and remitted to the Title IV program in accordance with established time frames.

Recommendation

We recommend that management immediately make the necessary determination as towhether or not the students unofficially withdrew from the University, prepare the Return ofTitle IV Funds calculation, and return the funds to the Department of Education.

We also recommend that the University establish policies and procedures to ensure thatReturn of Title IV Funds calculations are prepared for those students that unofficiallywithdraw from the University.

76

SCHEDULE


FEDERAL AWARD FINDINGS AND QUESTIONED COSTSFOR 1HE YEAR ENDED JUNE 30,3005

INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE


2005-04 - Verification S 6.340

Federal Program and Specific Federal Award Identification

CFDA Title and Number84.063 Federal Pell Grant Program


Federal AgenciesU. S. Department of Education


Criteria

OMB Circular A-133 Compliance Supplement, Part 5, Student Financial AssistancePrograms, Section ffl, Part N - Special Test and Provisions stipulate that the University isrequired to establish written policies and procedures that incorporate the provisions of 34CFR sections 668.51 through 668.61 for verifying applicant information. The Universityshall require each applicant whose application is selected by the central processor, based onedits specified by ED, to verify the information specified in 34 CFR sections 668.56.

Conditions and Perspectives

During our audit we noted two (2) students out of forty-one (41) tested whose verificationinformation was conflicting with the verified documentation.

77

SCHEDULE



INTERNAL CONTROL OVER COMPLIANCE ANDCOMPLIANCE.CQNTINUED


2005-04 - Verification, Continued

It appears that the University did not properly ensure that all required verifiable informationwas correct prior to the awarding and disbursing of financial aid.

Questioned Costs

For purposes of this condition, we have questioned costs totaling $6,340 as follows:

Program Amount

Federal PELL Grant $3,800FFEL 2.540

Total S6.34Q

Effect

The University disbursed financial aid to students who had not completed the verificationprocess.

Recommendation

We recommend that management of the University adhere to established procedures toensure that all verification information is obtained and verified prior to the disbursement offinancial aid.

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SCHEDULE ITT



INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE

Audit Finding Reference Number Questioned Costs2005-05 - Federal Work-Study $87


CFDA Title and Number84.033 Federal Work-Study Program


Federal Agencies• U. S. Department of Education


Criteria

Record keeping requirements, 34CFR 675.19(b) cite that a school must follow the recordretention and examination provisions and establish and maintain program and fiscal recordsthat are reconciled at least monthly.

Conditions and Perspectives

During our audit of the federal work-study program, we noted the following conditions:

• We noted that for two (2) out often (10) students tested, the hours reported onthe student's time sheet did not agree to the hours in which the students werepaid. The excess wages paid totaled $18.

• Three (3) out often (10) students tested did not have all required approvalsignatures on the student's time sheet.

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SCHEDULE



INTERNAL CONTROL OVER COMPLIANCE ANDCOMPLIANCE.CONTINUED


2005-05 - Federal Work-Study, Continued

Conditions and Perspectives. Continued

• Three (3) out often (10) students selected for testing worked while scheduledto be in class. The excess wages paid totaled $69.

Cause

The University did not properly adhere to established University procedures which requireUniversity personnel to reconcile fiscal records on a monthly basis and to ensure that studentsdo not receive federal work-study payments in excess of amounts earned and that studentsdo not work during scheduled class periods.

Questioned Costs

For purposes of this condition, we have questioned costs totaling $87.

Effect

The University is not in compliance with federal regulations.

Recommendation

We recommend that management of the University adhere to established policies andprocedures regarding the work-study program.

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SCHEDULE HI

SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS



Questioned CostsAudit Finding Reference Number

2005-06 - Return of Title IV Funds $ ^


CFDA Title and Number

84.268 - Federal Direct Student Loans84.063 - Federal Pell Grant Program (PELL)



Pass-Through EntityNot applicable.

Criteria

OMB Circular A-l 33 Compliance Supplement, Part 5 Section (N)(4) specifies that when astudent receives Title IV assistance and withdraws from an institution, the institution mustdetermine the amount of Title IV aid earned by the student as of the withdrawal date. Thedifference between any amount earned that is less than the amount disbursed must bereturned to the Title IVprogram within the prescribed time frame. The regulations state thatthe University must determine whether or not students receiving a grade of "F* in all coursesattempted, actually unofficially withdrew from the University, which would require a Returnof Title IV funds calculation if the student withdrew during the prescribed time frame.

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SCHEDULE




We noted during our audit that there were four hundred and eighty two (482) students thatreceived grades of "F" for all classes enrolled, yet management has not yet determined if thestudents unofficially withdrew from the University or the date of the withdrawal. Allstudents that unofficially withdrew from the University would require a Return of Title IVfunds calculation.

The University failed to adhere to established procedures in processing certain refunds.

Questioned Costs

For the four hundred and eighty two (482) students, we were unable to determine the amountof the questioned costs related to the Return of Title IV Funds calculation for those studentswho the University has yet to determined whether or not the students unofficially withdrewfrom the University.

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SCHEDULE in

SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED



Audit Finding Reference Number2005-06 - Return of Title IV Funds , Continued

Effect

The University has not complied with Title IV regulations that specify if a studentwithdraws from school within a certain time frame a refund must be processed, calculatedproperly, and remitted to the Title IV program in accordance with established time frames.

Recommendation

We recommend that management immediately make the necessary determination as towhether or not the students unofficially withdrew from the University, prepare the Returnof Title IV Funds calculation, and return the funds to the Department of Education.

We also recommend that the University establish policies and procedures to ensure thatReturn of Title IV Funds calculations are prepared for those students that unofficiallywithdraw from the University.

83

SCHEDULE


FEDERAL AWARD MNDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30,2005

COMPLIANCE


2005-07 - Satisfactory Academic Progress SI6.680


CFDA Title and Number84.063 Federal Pell Grant Program84.268 Federal Direct Student Loans




Criteria

Title IV regulations, 34 CFR Section 668.32(f) stipulates that students participating in theTitle IV Federal Financial Aid programs must be maintaining satisfactory progress in thecourse of study he or she is pursuing, according to the standards and practices of thatinstitution to receive student financial aid.

OMB Circular A-133 Compliance Supplement, Part 5 Appendix A, Student FinancialAssistance - Student Eligibility Compliance Requirement Number (6) stipulates that a studentmust maintain good standing, or satisfactory progress. Title IV regulation 34 CFR 668.16(e)stipulates that an institute must establish, publish and apply reasonable standards formeasuring satisfactory academic progress.

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SCHEDULE






We noted during our audit that five (5) students out of sixty (60) tested were awarded andreceived financial aid, although the students did not meet the University's standards forachieving satisfactory academic progress.

It appears that the University inadvertently disbursed aid to academically ineligible students.

Questioned Costs

For purposes of the condition relative to the five (5) students, we have questioned coststotaling $16,680 as follows:

Program Amount

Federal Pell $15,694FFEL 986

Total $ 16.680Effect

It appears that the University disbursed financial aid to a student that did not maintainsatisfactory academic progress.

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SCHEDULE m





Recommendation

We recommend that the University adhere to established policies and procedures asdocumented in the revised satisfactory academic progress policy and monitor the academicstanding of all students prior to awarding student financial aid.

86

SOUTHERN UNIVERSITY SYSTEMEXIT CONFERENCE

An exit conference was held with representatives of the University. Those individualsparticipating were as follows:

SOUTHERN UNIVERSITY SYSTEM

Dr. Ralph Slaughter, CPA

Mr. TolorE. White

Dr. Edward R. JacksonMr. Flandus McClinton, Jr., CPA

Dr. C. Norman St. Amant

Ms. Gwen Bennett, CPAMr. Mark Trapania, CPAMs. Linda CatalonDr. Gerald WilliamsDr. Ray BeltonMr. Benjamin Pugh

— President of the Southern UniversitySystem

— System Vice President for Finance andBusiness Affairs and Comptroller

-- Chancellor-SUBR— Vice Chancellor for Finance and

Administration-- Vice Chancellor of Enrollment

Management— Associate Vice Chancellor-- Director of Internal Audit-- Office of Internal Audit-- Comptroller - SUNO» Chancellor-SUSBO— Vice Chancellor for Fiscal Affairs


Mr. Michael B. Bruno, CPAMr. Sean M. Bruno, CPA

Managing PartnerAudit Manager

87

SOUTHERN UNIVERSITY SYSTEMAUDIT INFORMATION SCHEDULE

Lead Auditor: Bruno & Tervalon LLPCertified Public AccountantsMichael B. Bruno, CPA, Managing PartnerSean M. Bruno, Manager

Telephone Number: (504) 284-8733

License Number: L1218

The audit field work was performed between July 1,2005 and March 12,2006 at theinstitutions's facilities as follows:

LOCATION DESCRIPTION OF FACILITY

Baton Rouge Main CampusNew Orleans Branch CampusShreveport-Bossier City Branch Campus

Institution's Accrediting Organization:

Southern Association of Colleges and Schools, andThe National Council for Accreditation of Teacher Education.

The institution utilizes a SFA Servicer:

Campus Partners Servicing Group2400 Reynoldo RoadWinston-Salem, North Carolina

The following functions are provided by this SFA Servicer:

1. Billing Students - Perkins Loans2. Collection of Loan principal and interest - Perkins Loans3. Processing of cancellations and deferments - Perkins Loans

A review of the Servicer's compliance with Title IV regulations was performed by theservice bureau's independent public accountant.

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SOUTHERN UNIVERSITY SYSTEMAUDIT INFORMATION SCHEDULE, CONTINUED

Records for the accounting and administration of the SFA programs are located at:

Baton Rouge Campus:

New Orleans Campus:

Shreveport-Bossier City Campus

Baton Rouge, Louisiana

6400 Press DriveNew Orleans, Louisiana

3050 Martin Luther King DriveShreveport, Louisiana

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Documents

jBruno & Tervalon LLPapp1.lla.la.gov/PublicReports.nsf/F9E8B4267E45FDBD...evaluatingthe overall presentation of the Schedules of Expenditures of Federal Awards. We believe ... That